#Section 148
Log in to FollowLatest Section 148 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

ITAT Mumbai Rejects Section 68 Addition Based on Mere Suspicion & Investigation Report

ITAT Mumbai Quashes PCIT Order Seeking Fresh Verification of Joint Venture Funds

ITAT Mumbai Rejects ₹9.85 Cr Section 68 Addition Based on Suspicion & Surmises

Bangalore ITAT Quashes Reassessment for Non-Supply of Recorded Reasons

Gujarat HC Rejects On-Money Reopening Based on Third-Party Register

Section 148 Reassessment Invalid Where Section 153A Applied to Section 132A Requisition: ITAT Visakhapatnam

ITAT Nagpur Remands Reassessment Dispute to CIT(A) for Adjudication

Section 68 Penny Stock Addition Deleted for Lack of Independent Enquiry: MP HC

Karnataka HC Holds Reassessment Defect Curable, Upholds Remand for Objections Disposal

ITAT Visakhapatnam Directs 30% Tax Under Section 115BBE for AY 2017-18

Delhi HC Stays Reassessment Over ₹443.26 Cr Goodwill Depreciation, GST Transactions

ITAT Mumbai Restores Deceased Assessee’s Reassessment Appeal for Jurisdictional Adjudication

Gujarat HC Quashes Reassessment of Trust Where 85% Application Was Met

ITAT Agra Directs ₹4.06 Lakh TDS Credit Where Co-owners Did Not Claim Their Shares
Explore the latest Section 148 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
